New Hampshire Gov. Kelly Ayotte said May 4 that the state “will never have a sales tax” after Vail Resorts agreed to offer tax-free products in New Hampshire.
“New Hampshire will never have a sales tax, and we certainly will not let an out-of-state company try to sneak one in. I am pleased that Vail will once again be offering tax-free products in New Hampshire in compliance with our laws. Our state is the best place in the country to ski — and skiers will be able to continue to enjoy our wonderful mountains tax-free,” Ayotte said in a post on X.
Ayotte directed the attorney general to investigate Vail Resorts’ blended sales tax on Epic Pass products sold to New Hampshire residents after concerns were raised about taxes on passes used solely within the state, according to Gov. Kelly Ayotte.
New Hampshire’s ski industry records about 2.8 million skier visits annually and generates more than $500 million in total economic output, according to InDepthNH.org.
Outdoor recreation contributes $4.2 billion to New Hampshire’s gross domestic product, representing 3.5 percent of the state economy, according to InDepthNH.org.
Ayotte previously served as New Hampshire attorney general from 2004 to 2009 and represented New Hampshire in the U.S. Senate from 2011 to 2017. She was elected governor in November 2024 and took office in January 2025, according to her official biography.



